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The Khaldûn−Laffer Curve Revisited: A Personal Income Tax−Based Analysis for Turkey
Transylvanian Review of Administrative Sciences, 2019 This paper focuses on an old but still discussed postulate, the Khaldûn-Laffer curve, and empirically applies it to personal income tax by using annual time-series data of Turkey for the period 1970-2015.
Hüseyin Şen +2 more
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Slovenian income taxes and analysis of their tax expenditure in 2006-2010 [PDF]
Financial Theory and Practice, 2012 Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and the management of a correct tax policy.
Maja Klun
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A growing importance of social lending and budget revenues from personal incoming tax
Prawo Budżetowe Państwa i Samorządu, 2021 The article is focused on a growing importance and popularity of a social lending. Author shows that a social lending can constitute an efficient income to persons who make them thanks to an interest rate.
Mateusz Andruszko
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Effect of expenditures in personal income taxation on horizontal equity in Croatia [PDF]
Financial Theory and Practice, 2012 Tax expenditures include all reliefs and other tax procedures used for reducing or deducting the amount of tax that would otherwise have to be paid by taxpayers.
Hrvoje Simovic
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Ekonomika, 2014 The tax systems of the European Union countries differ in many features. However, for taxing personal income, many EU countries use the method of progressive taxation. Progressive taxation is aimed to shift the tax burden from those with a relatively low
Egidijus Bikas +3 more
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Jurnal Ilmiah Wahana Akuntansi, 2015 The purpose of this research is to examine the influence of extensification of tax, assessable compliance, and disbursement of tax arrears on tax revenue of personal income.
Maria Levina
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Personal Income Tax Law Changes and the Impact on Family Budget in Albania
Review of European and Comparative Law, 2022 Personal income tax is a tax on wages or salaries and other income a person earns during a calendar year. It is calculated on the income of all resident individuals and each government imposes personal income tax on earnings according to its fiscal ...
Imelda Sejdini
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Corporate and Personal Income Tax [PDF]
, 2020 AbstractIn the last chapter of this book we would like to look into the question of how to evaluate a firm if taxes are raised both at the investor and at the company level. Attentive readers of Chaps. 10.1007/978-3-030-37081-7_2 and 10.1007/978-3-030-37081-7_3 might expect a discussion on different strategies of financing policy (Chap.
Lutz Kruschwitz, Andreas Löffler
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Personal income tax: social aspect
Vestnik of Astrakhan State Technical University. Series: Economics, 2022 In modern conditions that are characterized by financial and economic instability the problem of ensuring the balance of funds coming to budgets of all levels is quite acute. One of the key sources of income of the Russian consolidated budget are the tax payments, among which the personal income tax (PIT) plays an important role.
Elena Nicolaevna Derbeneva +3 more
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Assessment of Tax Risks Arising from Personal Income Tax Agents
Финансы: теория и практикаPersonal income tax (PIT) is one of the budget-forming taxes in the Russian Federation, therefore, an important direction of tax planning is the assessment of risks arising from both tax agents (at the micro level) and the state represented
E. Е. Smirnova
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